DLS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DLS
Largest movements
- Receivables within one year +€19,434
up €19,434 (+410.9%), from €4,729 to €24,164
of which Other amounts receivable: +€21,702
- Cash -€3,382
down €3,382 (-50.9%), from €6,639 to €3,258
mainly Receivables within one year (-€19,434) and Other debts (-€2,873)
- Tangible fixed assets -€3,163
down €3,163 (-18.8%), from €16,800 to €13,637
of which Furniture and vehicles: -€2,900
- Stocks and contracts +€761
up €761 (+64.0%), from €1,189 to €1,950
- Deferred charges and accrued income -€744
down €744 (-43.6%), from €1,707 to €963
- Profit (loss) carried forward +€13,600
up €13,600 (+100.4%), from €13,546 to €27,146
- Tax, wage and social debts +€3,535
up €3,535 (+46.9%), from €7,540 to €11,074
of which Taxes: +€4,285
- Other debts -€2,873
down €2,873 (-100.0%), from €2,873 to €0
- Trade debts -€1,416
down €1,416 (-45.6%), from €3,105 to €1,690
- Other operating charges +€825
up €825 (+69.0%), from €1,196 to €2,021
- Financial income +€733
up €733 (+209360.0%), from €0 to €733
- Financial charges +€598
up €598 (+32.4%), from €1,846 to €2,445
- Taxes -€505
down €505 (-10.5%), from €4,790 to €4,285
- Gross operating margin +€448
up €448 (+1.8%), from €24,332 to €24,780
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,064 | €43,971 | +€12,907 | +41.6% |
| Fixed assets | 21/28 | €16,800 | €13,637 | -€3,163 | -18.8% |
| Tangible fixed assets | 22/27 | €16,800 | €13,637 | -€3,163 | -18.8% |
| Land and buildings | 22 | €5,009 | €4,747 | -€263 | -5.2% |
| Furniture and vehicles | 24 | €11,791 | €8,891 | -€2,900 | -24.6% |
| Current assets | 29/58 | €14,264 | €30,334 | +€16,070 | +112.7% |
| Stocks and contracts in progress | 3 | €1,189 | €1,950 | +€761 | +64.0% |
| Stocks | 30/36 | €1,189 | €1,950 | +€761 | +64.0% |
| Amounts receivable within one year | 40/41 | €4,729 | €24,164 | +€19,434 | +410.9% |
| Trade receivables | 40 | €3,949 | €1,681 | -€2,268 | -57.4% |
| Other amounts receivable | 41 | €780 | €22,483 | +€21,702 | +2781.4% |
| Cash at bank and in hand | 54/58 | €6,639 | €3,258 | -€3,382 | -50.9% |
| Deferred charges and accrued income | 490/1 | €1,707 | €963 | -€744 | -43.6% |
| Total equity and liabilities | 10/49 | €31,064 | €43,971 | +€12,907 | +41.6% |
| Equity | 10/15 | €17,546 | €31,146 | +€13,600 | +77.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,546 | €27,146 | +€13,600 | +100.4% |
| Amounts payable | 17/49 | €13,518 | €12,825 | -€693 | -5.1% |
| Amounts payable within one year | 42/48 | €13,518 | €12,764 | -€754 | -5.6% |
| Trade debts | 44 | €3,105 | €1,690 | -€1,416 | -45.6% |
| Suppliers | 440/4 | €3,105 | €1,690 | -€1,416 | -45.6% |
| Taxes, remuneration and social security | 45 | €7,540 | €11,074 | +€3,535 | +46.9% |
| Taxes | 450/3 | €4,790 | €9,074 | +€4,285 | +89.5% |
| Remuneration and social security | 454/9 | €2,750 | €2,000 | -€750 | -27.3% |
| Other amounts payable | 47/48 | €2,873 | €0 | -€2,873 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €61 | +€61 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,955 | €3,163 | +€208 | +7.0% |
| Other operating charges | 640/8 | €1,196 | €2,021 | +€825 | +69.0% |
| Gross operating margin | 9900 | €24,332 | €24,780 | +€448 | +1.8% |
| Operating profit (loss) | 9901 | €20,182 | €19,597 | -€585 | -2.9% |
| Financial income | 75/76B | €0 | €733 | +€733 | +209360.0% |
| Recurring financial income | 75 | €0 | €733 | +€733 | +209360.0% |
| Financial charges | 65/66B | €1,846 | €2,445 | +€598 | +32.4% |
| Recurring financial charges | 65 | €1,846 | €2,445 | +€598 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €18,336 | €17,885 | -€451 | -2.5% |
| Income taxes | 67/77 | €4,790 | €4,285 | -€505 | -10.5% |
| Profit (loss) for the period | 9904 | €13,546 | €13,600 | +€54 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,546 | €13,600 | +€54 | +0.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.